https://www.taxtmi.com/caselaws?id=256720 The Rajasthan High Court ruled in favor of the respondent, a Development Officer of LIC, allowing the exemption of conveyance allowance under section 10(14) of the Income-tax Act. The court considered the expenses incurred for official duties, emphasizing the direct nexus between the allowances and duty performance. Citing the reversal of the Shiv Raj Bhatia judgment and subsequent rulings, the court held that the conveyance expenses were exempt, aligning with the interpretation of tax laws. en-us Fri, 14 Feb 2014 00:00:00 +0530 Fri, 20 Feb 2015 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256720 The Rajasthan High Court ruled in favor of the respondent, a Development Officer of LIC, allowing the exemption of conveyance allowance under section 10(14) of the Income-tax Act. The court considered the expenses incurred for official duties, emphasizing the direct nexus between the allowances and duty performance. Citing the reversal of the Shiv Raj Bhatia judgment and subsequent rulings, the court held that the conveyance expenses were exempt, aligning with the interpretation of tax laws. Case-Laws Income Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256720